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Showing 6891–6900 of 53863 articles for “Art. Rép. Cherki: AN 24-1-2017 n° 94515”
I.-The financial futures instruments referred to in 6° of the I of article L. 214-115 are those referred to in 1 of the I of article D. 211-1 A. II.-A société civile de placement immobilier may enter…
I.-The declarations mentioned in I and II of article L. 225-102-1 present the data observed during the financial year just ended and, where applicable, during the previous financial year, so as to ena…
I.- Articles R. 5121-133 to R. 5121-135 do not apply to gene therapy and xenogenic cell therapy preparations. II-Any gene therapy or xenogenic cell therapy preparation that does not have the authorisa…
…mbursement of these vouchers. By way of derogation from the first paragraph, issuers do not receive any remuneration for the services referred to in 4°, 5° and 6° of B of Article L. 1271-1.
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
Property tax on built-up properties, property tax on non-built-up properties and council tax on second homes and other furnished premises not allocated to the principal dwelling are established for th…
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
…iently taxed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year following the year of taxation.
I. - The business property tax is due each year by natural or legal persons, unincorporated companies or trustees for their activity carried out under a trust agreement who habitually carry out a self…
…business property tax is due for the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for the busines…
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